1993–94 to 2007–08

Legislation/Regulatory – SI 2001/1004 reg. 50B, 65ZA

1996–97 to 2001–02

Legislation/Regulatory – SI 2001/1004 reg. 50A, 65A

2005–06 late voluntary payments

Legislation/Regulatory – SI 2001/1004 reg. 65C

2006–07 late voluntary payments

Legislation/Regulatory – SI 2001/1004 reg. 65D

Additional contributions, missing years

Adhesive stamps

Legislation/Regulatory – SSCBA92 Sch. 1, para. 8(2)

Generally

Legislation/Regulatory – Class 3 contributions ; SSCBA92 s. 13A

Amount of

Gender recognition certificate

Legislation/Regulatory – SI 2001/1004 reg. 65B

Generally

Legislation/Regulatory – SSCBA92 s. 13(1)
HMRC Guidance – NIM25110

Annual review

Legislation/Regulatory – SSAA92 s. 141, 142

Basis of eligibility

Commentary – Tax Reporter ¶1020-200

Change of address, notification

Legislation/Regulatory – SI 2001/1004 reg. 88

Commencement or cessation of payment

Legislation/Regulatory – SI 2001/1004 reg. 87

Deficiency notices

Commentary – Tax Reporter ¶1020-625

Earnings factors

Legislation/Regulatory – PSA93 s. 181(1) ; SI 1979/676 Sch. 1, para. 8, 9 ; SSCBA92 s. 22, 23

Enforcement

Commentary – Tax Reporter ¶1042-800

Excluded persons

Commentary – Tax Reporter ¶1020-200

Expatriates

Commentary – Tax Reporter ¶1021-000

Extension for late payment

Due care and diligence

Commentary – Tax Reporter ¶1020-650
HMRC Guidance – NIM25031
Case Law – Adojutelegan v Clark (Officer of the Board) ; Clements v. R & C Commrs ; Rose v. R & C Commrs

Ignorance or error

Commentary – Tax Reporter ¶1020-650
HMRC Guidance – NIM25031
Case Law – Adojutelegan v Clark (Officer of the Board) ; Clements v. R & C Commrs ; Rose v. R & C Commrs

General provision

Legislation/Regulatory – SI 2001/1004 reg. 48 ; SSCBA92 s. 1(2)(d), 13

Generally

Commentary – Tax Reporter ¶1020-000

Home responsibilities protection

Commentary – Tax Reporter ¶1021-200

Liability

Legislation/Regulatory – SSCBA92 s. 1(6), 19(5)

Migrant workers

Commentary – Tax Reporter ¶1035-600

Missing contributions

Legislation/Regulatory – SI 2001/1004 reg. 50A, 50B, 65A, 65ZA

Missing years, additional contributions

Legislation/Regulatory – SI 2001/769 reg. 6C ; SSCBA92 s. 13A

Not paid within prescribed periods

Legislation/Regulatory – SI 2001/1004 reg. 50

Not properly paid

Legislation/Regulatory – SI 2001/1004 reg. 51

Paid after due date, entitlement to contributory benefit

Legislation/Regulatory – SI 2001/769 reg. 6A, 6B

Parents and carers contributions credits

Legislation/Regulatory – SSCBA92 s. 23A

Payment

Additional relaxation of time limits

Commentary – Tax Reporter ¶1020-750

Biannual contributions

Legislation/Regulatory – SI 2001/1004 reg. 89

Direct debit

Commentary – Tax Reporter ¶1020-975

Expatriates

Commentary – Tax Reporter ¶1021-000

Extension by regulation

Commentary – Tax Reporter ¶1020-675–Tax Reporter ¶1020-685

Extensions to time limits

Commentary – Tax Reporter ¶1020-600–Tax Reporter ¶1020-675

Gender recognition certificate

Legislation/Regulatory – SI 2001/1004 reg. 49(2A)-(2C), 65B

Method of and time for

Legislation/Regulatory – SI 2001/1004 reg. 89, 90

Methods

Commentary – Tax Reporter ¶1020-975

Notification of commencement or cessation

Legislation/Regulatory – SI 2001/1004 reg. 87, 87A

Notification requirements

Commentary – Tax Reporter ¶1021-100

Quarterly billing

Commentary – Tax Reporter ¶1020-975

Rate, timing of payment affecting

Commentary – Tax Reporter ¶1020-700

Time limits

Commentary – Tax Reporter ¶1020-575

Value of making

Commentary – Tax Reporter ¶1021-200

Precluded

Legislation/Regulatory – SI 2001/1004 reg. 49

Rates

Generally

Commentary – Tax Reporter ¶1020-100

Timing of payment affecting

Commentary – Tax Reporter ¶1020-700

Reallocation

Legislation/Regulatory – SI 2001/1004 reg. 58

Refunds

Commentary – Tax Reporter ¶1021-250

Residence and presence

Absence from UK

Commentary – Tax Reporter ¶1020-350

Basic rules

Commentary – Tax Reporter ¶1020-325

Employment overseas

Commentary – Tax Reporter ¶1020-350

Generally

Commentary – Tax Reporter ¶1020-300

Restriction on right to pay

Legislation/Regulatory – SSCBA92 s. 14

Return of precluded

Legislation/Regulatory – SI 2001/1004 reg. 56

State pension age

Commentary – Tax Reporter ¶1025-100
Case Law – Manning v. R & C Commrs

Time limits for payment

Additional relaxation

Commentary – Tax Reporter ¶1020-750

Deficiency notices

Commentary – Tax Reporter ¶1020-625

Extensions

Commentary – Tax Reporter ¶1020-600–Tax Reporter ¶1020-685

Gaps in contribution records

Commentary – Tax Reporter ¶1020-750

Generally

Commentary – Tax Reporter ¶1020-575

Rate, effect on

Commentary – Tax Reporter ¶1020-700

Unpaid or late paid

– see Unpaid contributions

Working abroad

Legislation/Regulatory – SI 2001/1004 reg. 147, 148